NRS 363A.010Definitions.As
used in this chapter, unless the context otherwise requires, the words and
terms defined in NRS 363A.015 to 363A.060, inclusive, have the meanings ascribed to
them in those sections.

NRS 363A.030“Employer” defined.“Employer”
means any financial institution who is required to pay a contribution pursuant
to NRS 612.535 for any calendar quarter
with respect to any business activity of the financial institution, except an
Indian tribe, a nonprofit organization or a political subdivision. For the
purposes of this section:

1. “Indian tribe” includes any entity
described in subsection 10 of NRS 612.055.

(a) An institution licensed, registered or
otherwise authorized to do business in this State pursuant to the provisions of
title 55 or 56 of NRS or chapter 604A, 645B or 645E
of NRS, or a similar institution chartered or licensed pursuant to federal law;

(d) A person designated or registered or required
to be designated or registered pursuant to the Commodity Exchange Act, the
Securities Exchange Act of 1934, the Public Utility Holding Company Act of
1935, the Investment Company Act of 1940 or the Investment Advisers Act of
1940, as amended;

(e) A person licensed pursuant to 7 U.S.C. §
2009cc-3 to operate as a rural business investment company;

(f) A person registered or required to be
registered as a savings and loan holding company pursuant to 12 U.S.C. § 1467a;

(g) A person registered or required to be
registered as a bank holding company pursuant to 12 U.S.C. § 1844;

(i) A person electing to be treated as a business
development company pursuant to 15 U.S.C. § 80a-53;

(j) A person licensed pursuant to 15 U.S.C. § 681
to operate as a small business investment company;

(k) A person granted final approval pursuant to
15 U.S.C. § 689c to operate as a new markets venture capital company;

(l) A person qualifying as and electing to be
considered a real estate investment trust pursuant to 26 U.S.C. § 856;

(m) A bank, as defined in 12 U.S.C. § 1813(a);

(n) A savings association, as defined in 12
U.S.C. § 1813(b);

(o) A savings bank, as defined in 12 U.S.C. §
1813(g);

(p) A thrift institution, as defined in 12 U.S.C.
§ 1841(i);

(q) A national banking association organized
under the National Bank Act;

(r) An entity that is related to any of the
entities described in paragraphs (a), (b), (d) to (k), inclusive, and (m) to
(q), inclusive, regardless of whether the entity described in any of those
paragraphs is doing business in this State; and

(s) An issuer or a service provider,

Ê who is
conducting a business activity in this State.

2. The term does not include:

(a) A credit union organized under the provisions
of chapter 678 of NRS or the Federal Credit
Union Act;

(b) A federal land credit association, farm
credit bank, agricultural credit association or similar institution organized
under the provisions of the Farm Credit Act; and

(c) Any person or other entity that this State is
prohibited from taxing under the Constitution, laws or treaties of the United
States or the Nevada Constitution.

(b) “Entity” includes, without limitation, any
corporation, limited-liability company, association, organization, company,
firm, partnership, joint venture, trust, business trust, receiver, trustee,
syndicate, cooperative or assignee, or any other group or combination acting as
a unit.

(c) “Issuer” has the meaning ascribed to it in NRS 97A.100, except that the term does
not include a seller of goods or provider of services who issues a credit card
for the purpose of providing or extending credit only in connection with the
goods he or she sells or the services he or she provides.

(d) Entities are “related” if at least 50 percent
of the interest, either by vote or value, in each entity is owned, either
directly or indirectly, by the same entity, including either of those entities.

(e) “Service provider” has the meaning ascribed
to it in NRS 97A.130, except that the
term does not include a service provider who acts in that capacity solely on
behalf of a seller of goods or provider of services who issues a credit card for
the purpose of providing or extending credit only in connection with the goods
he or she sells or the services he or she provides.

NRS 363A.090Examination of records by Department; payment of expenses of
Department for examination of records outside State.

1. To verify the accuracy of any return
filed or, if no return is filed by a taxpayer, to determine the amount required
to be paid, the Department, or any person authorized in writing by the
Department, may examine the books, papers and records of any person who may be
liable for a tax imposed by this chapter.

2. Any person who may be liable for a tax
imposed by this chapter and who keeps outside of this State any books, papers
and records relating thereto shall pay to the Department an amount equal to the
allowance provided for state officers and employees generally while traveling
outside of the State for each day or fraction thereof during which an employee
of the Department is engaged in examining those documents, plus any other
actual expenses incurred by the employee while he or she is absent from his or
her regular place of employment to examine those documents.

1. There is hereby imposed an excise tax
on each bank at the rate of $1,750 for each branch office maintained by the
bank in this State in excess of one branch office maintained by the bank in
each county in this State on the first day of each calendar quarter.

2. Each bank that maintains more than one
branch office in any county in this State on the first day of a calendar
quarter shall, on or before the last day of the first month of that calendar
quarter:

(a) File with the Department a return on a form
prescribed by the Department; and

(b) Remit to the Department any tax due pursuant
to this section for the branch offices maintained by the bank in this State on
the first day of that calendar quarter.

3. For the purposes of this section:

(a) “Bank” means:

(1) A corporation or limited-liability
company that is chartered by this State, another state or the United States
which conducts banking or banking and trust business; or

Ê The term
does not include a financial institution engaging in business pursuant to chapter 677 of NRS, a credit union organized
under the provisions of chapter 678 of NRS or
the Federal Credit Union Act, or any person or other entity this State is
prohibited from taxing under the Constitution, laws or treaties of the United
States or the Nevada Constitution.

(b) “Branch office” means any location or
facility of a bank where deposit accounts are opened, deposits are accepted,
checks are paid and loans are granted, including, but not limited to, a brick
and mortar location, a detached or attached drive-in facility, a seasonal
office, an office on a military base or government installation, a station or
unit for paying and receiving, and a location where a customer can open
accounts, make deposits and borrow money by telephone or through use of the
Internet, and excluding any automated teller machines, consumer credit offices,
contractual offices, customer bank communication terminals, electronic fund
transfer units and loan production offices.

1. There is hereby imposed an excise tax
on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190, paid by the employer during a
calendar quarter with respect to employment in connection with the business
activities of the employer.

2. The tax imposed by this section:

(a) Does not apply to any person or other entity
or any wages this State is prohibited from taxing under the Constitution, laws
or treaties of the United States or the Nevada Constitution.

(b) Must not be deducted, in whole or in part,
from any wages of persons in the employment of the employer.

3. Each employer shall, on or before the
last day of the month immediately following each calendar quarter for which the
employer is required to pay a contribution pursuant to NRS 612.535:

(a) File with the Department a return on a form
prescribed by the Department; and

(b) Remit to the Department any tax due pursuant
to this section for that calendar quarter.

1. Except as otherwise provided in
subsection 2, an employer may deduct from the total amount of wages reported
and upon which the excise tax is imposed pursuant to NRS
363A.130 any amount authorized pursuant to this section that is paid by the
employer for health insurance or a health benefit plan for its employees in the
calendar quarter for which the tax is paid. The amounts for which the deduction
is allowed include:

(a) For a self-insured employer, all amounts paid
during the calendar quarter for claims, direct administrative services costs,
including such services provided by the employer, and any premiums paid for
individual or aggregate stop-loss insurance coverage. An employer is not
authorized to deduct the costs of a program of self-insurance unless the
program is a qualified employee welfare benefit plan pursuant to the Employee
Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001 et seq.

(b) The premiums for a policy of health insurance
or reinsurance for a health benefit plan for employees.

(c) Any amounts which are:

(1) Paid by an employer to a Taft-Hartley
trust which:

(I) Is formed pursuant to 29 U.S.C.
§ 186(c)(5); and

(II) Qualifies as an employee
welfare benefit plan; and

(2) Considered by the Internal Revenue
Service to be fully tax deductible pursuant to the provisions of the Internal
Revenue Code.

(d) Such other similar payments for health care
or insurance for health care for employees as are authorized by the Department.

2. An employer may not deduct from the
wages upon which the excise tax is imposed pursuant to NRS
363A.130:

(a) Amounts paid for health care or premiums paid
for insurance for an industrial injury or occupational disease for which
coverage is required pursuant to chapters 616A
to 616D, inclusive, or 617 of NRS; or

(b) Any payments made by employees for health
care or health insurance or amounts deducted from the wages of employees for
such health care or insurance.

3. If the amount of the deduction allowed
pursuant to this section to an employer for a calendar quarter exceeds the
amount of reported wages for that calendar quarter, the excess amount of that
deduction may be carried forward to the following calendar quarter until the
deduction is exhausted. An employer claiming the deduction allowed pursuant to
this section shall, upon the request of the Department, explain the amount
claimed to the satisfaction of the Department and provide the Department with
such documentation as the Department deems appropriate for that purpose.

4. As used in this section:

(a) “Claims” means claims for those categories of
health care expenses that are generally deductible by employees on their
individual federal income tax returns pursuant to the provisions of 26 U.S.C. §
213 and any federal regulations relating thereto, if those expenses had been
borne directly by those employees.

(b) “Direct administrative services costs” means,
if borne directly by a self-insured employer and reasonably allocated to the
direct administration of claims:

(1) Payments for medical or office
supplies that will be consumed in the course of the provision of medical care
or the direct administration of claims;

(2) Payments to third-party administrators
or independent contractors for the provision of medical care or the direct
administration of claims;

(3) Rent and utility payments for the
maintenance of medical or office space used for the provision of medical care
or the direct administration of claims;

(4) Payments for the maintenance, repair
and upkeep of medical or office space used for the provision of medical care or
the direct administration of claims;

(5) Salaries and wages paid to medical,
clerical and administrative staff and other personnel employed to provide
medical care or directly to administer claims; and

(6) The depreciation of property other
than medical or office supplies, used for the provision of medical care or the
direct administration of claims.

(c) “Employee welfare benefit plan” has the
meaning ascribed to it in 29 U.S.C. § 1002.

(d) “Employees” means employees whose wages are
included within the measure of the excise tax imposed upon an employer by NRS 363A.130, and their spouses, children and other
dependents who qualify for coverage under the terms of the health insurance or
health benefit plan provided by that employer.

(e) “Health benefit plan” means a health benefit
plan that covers only those categories of health care expenses that are
generally deductible by employees on their individual federal income tax
returns pursuant to the provisions of 26 U.S.C. § 213 and any federal
regulations relating thereto, if those expenses had been borne directly by
those employees.

(f) “Self-insured employer” means an employer
that provides a program of self-insurance for its employees.

NRS 363A.140Extension of time for payment; payment of interest during period
of extension.Upon written
application made before the date on which payment must be made, the Department
may for good cause extend by 30 days the time within which a taxpayer is
required to pay a tax imposed by this chapter. If the tax is paid during the
period of extension, no penalty or late charge may be imposed for failure to
pay at the time required, but the taxpayer shall pay interest at the rate of 1
percent per month from the date on which the amount would have been due without
the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.

NRS 363A.150Certification of excess amount collected; credit and refund.If the Department determines that any tax,
penalty or interest has been paid more than once or has been erroneously or
illegally collected or computed, the Department shall set forth that fact in
the records of the Department and certify to the State Board of Examiners the
amount collected in excess of the amount legally due and the person from whom
it was collected or by whom it was paid. If approved by the State Board of
Examiners, the excess amount collected or paid must, after being credited
against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or
his or her successors in interest.

(a) No refund may be allowed unless a claim for
it is filed with the Department within 3 years after the last day of the month
following the calendar quarter for which the overpayment was made.

(b) No credit may be allowed after the expiration
of the period specified for filing claims for refund unless a claim for credit
is filed with the Department within that period.

2. Each claim must be in writing and must
state the specific grounds upon which the claim is founded.

3. Failure to file a claim within the time
prescribed in this chapter constitutes a waiver of any demand against the State
on account of overpayment.

4. Within 30 days after rejecting any
claim in whole or in part, the Department shall serve notice of its action on
the claimant in the manner prescribed for service of notice of a deficiency
determination.

1. Except as otherwise provided in this
section, NRS 360.320 or any other
specific statute, interest must be paid upon any overpayment of any amount of
the taxes imposed by this chapter at the rate set forth in, and in accordance
with the provisions of, NRS 360.2937.

2. If the Department determines that any
overpayment has been made intentionally or by reason of carelessness, the
Department shall not allow any interest on the overpayment.

NRS 363A.180Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund.

1. No injunction, writ of mandate or other
legal or equitable process may issue in any suit, action or proceeding in any
court against this state or against any officer of the State to prevent or
enjoin the collection under this chapter of a tax imposed by this chapter or
any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding may be maintained
in any court for the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit has been
filed.

NRS 363A.190Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision
upon a claim filed pursuant to this chapter is rendered by the Commission, the
claimant may bring an action against the Department on the grounds set forth in
the claim in a court of competent jurisdiction in Carson City, the county of
this state where the claimant resides or maintains his or her principal place
of business or a county in which any relevant proceedings were conducted by the
Department, for the recovery of the whole or any part of the amount with
respect to which the claim has been disallowed.

2. Failure to bring an action within the
time specified constitutes a waiver of any demand against the State on account
of alleged overpayments.

NRS 363A.200Rights of claimant upon failure of Department to mail notice of
action on claim; allocation of judgment for claimant.

1. If the Department fails to mail notice
of action on a claim within 6 months after the claim is filed, the claimant may
consider the claim disallowed and file an appeal with the Commission within 30
days after the last day of the 6-month period. If the claimant is aggrieved by
the decision of the Commission rendered on appeal, the claimant may, within 90
days after the decision is rendered, bring an action against the Department on
the grounds set forth in the claim for the recovery of the whole or any part of
the amount claimed as an overpayment.

2. If judgment is rendered for the
plaintiff, the amount of the judgment must first be credited towards any tax
due from the plaintiff.

NRS 363A.210Allowance of interest in judgment for amount illegally
collected.In any judgment,
interest must be allowed at the rate of 3 percent per annum upon the amount
found to have been illegally collected from the date of payment of the amount
to the date of allowance of credit on account of the judgment, or to a date
preceding the date of the refund warrant by not more than 30 days. The date
must be determined by the Department.

NRS 363A.220Standing to recover.A
judgment may not be rendered in favor of the plaintiff in any action brought
against the Department to recover any amount paid when the action is brought by
or in the name of an assignee of the person paying the amount or by any person
other than the person who paid the amount.

1. The Department may recover a refund or
any part thereof which is erroneously made and any credit or part thereof which
is erroneously allowed in an action brought in a court of competent
jurisdiction in Carson City or Clark County in the name of the State of Nevada.

2. The action must be tried in Carson City
or Clark County unless the court, with the consent of the Attorney General,
orders a change of place of trial.

3. The Attorney General shall prosecute
the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and
the Nevada Rules of Appellate Procedure relating to service of summons,
pleadings, proofs, trials and appeals are applicable to the proceedings.

1. If any amount in excess of $25 has been
illegally determined, either by the Department or by the person filing the
return, the Department shall certify this fact to the State Board of Examiners,
and the latter shall authorize the cancellation of the amount upon the records
of the Department.

2. If an amount not exceeding $25 has been
illegally determined, either by the Department or by the person filing the
return, the Department, without certifying this fact to the State Board of
Examiners, shall authorize the cancellation of the amount upon the records of
the Department.

(a) Make, cause to be made or permit to be made
any false or fraudulent return or declaration or false statement in any return
or declaration with intent to defraud the State or to evade payment of a tax or
any part of a tax imposed by this chapter.

(b) Make, cause to be made or permit to be made
any false entry in books, records or accounts with intent to defraud the State
or to evade the payment of a tax or any part of a tax imposed by this chapter.

(c) Keep, cause to be kept or permit to be kept
more than one set of books, records or accounts with intent to defraud the
State or to evade the payment of a tax or any part of a tax imposed by this
chapter.

2. Any person who violates the provisions
of subsection 1 is guilty of a gross misdemeanor.

NRS 363A.260Remedies of State are cumulative.The
remedies of the State provided for in this chapter are cumulative, and no
action taken by the Department or the Attorney General constitutes an election
by the State to pursue any remedy to the exclusion of any other remedy for
which provision is made in this chapter.